Part 2

Plant and machinery allowances
Chapter 4

First-year qualifying expenditure

Types of expenditure which may qualify for first-year allowances

Expenditure on zero-emission goods vehicles
45DA
1
Expenditure is first-year qualifying expenditure if—
a
it is incurred in the period of
15 years
beginning with the relevant date,
b
it is incurred on the provision of a zero-emission goods vehicle,
c
the vehicle is unused and not second-hand,
d
the vehicle is registered, and
e
the expenditure is not excluded by section 46 (general exclusions).
1A
The Treasury may by order amend subsection (1)(a) so as to extend the period specified.
2
For the purposes of subsection (1)(d) it does not matter whether the vehicle is first registered before or after the expenditure is incurred.
3
In this section—
- “
goods vehicle
” means a mechanically propelled road vehicle which is of a design primarily suited for the conveyance of goods or burden of any description;
- “
the relevant date
” means—
  1. in the case of expenditure incurred by a person within the charge to corporation tax, 1 April 2010, and
  2. in the case of expenditure incurred by a person within the charge to income tax, 6 April 2010;
- “
zero-emission goods vehicle
” means a goods vehicle which cannot in any circumstances emit CO
2
by being driven.
4
The Treasury may by order amend this Chapter so as to provide for specified descriptions of vehicles to be treated, or not to be treated, as goods vehicles for the purposes of this section.
5
This section is subject to section 45DB.
Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 4 ; S.I. 2004/2575 , art. 2(1) , Sch. 1
Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1
Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37
Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24
Ss. 45DA, 45DB inserted (with effect in accordance with Sch. 7 para. 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 7 para. 3
Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))
S. 45DA(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 64(3)
Words in s. 45DA(1)(a) substituted (1.4.2021) by The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 (S.I. 2021/120), arts. 1(1), 4
Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)